Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August 2026)

The authors featured in the Vol. 7 No. 3 (2026) (July - August 2026) issue are affiliated with various higher education institutions and organizations across national regions. The identified institutions are as follows:

Indonesian Institutions:

Java: Universitas Indonesia, Universitas Diponegoro, Universitas Padjadjaran, Universitas Sebelas Maret, Universitas Islam Indonesia, Institut Teknologi Bandung, Universitas Trunojoyo Madura, Universitas Pembangunan Nasional Veteran Jakarta, Universitas Bina Nusantara, Universitas Mercu Buana, Universitas Terbuka, Universitas Esa Unggul, Universitas Pancasila, Universitas Tarumanagara, dan Institut Transportasi dan Logistik Trisakti.
Sumatra: Universitas Jambi, Universitas Islam Riau, dan Universitas Negeri Padang.
Bali & Nusa Tenggara: Universitas Udayana.

DOI: https://doi.org/10.38035/dijefa.v7i3

Published: 2026-07-07

Articles

Understanding Patient Loyalty Strategy in Military Healthcare: The Influence of Service Quality, Engagement, and Unique Experiences

Rima Kusumah Dewi, Pudji Seswanto

1573-1588
- FULL ARTICLE PDF
Digital Marketing and MSMEs Survival Strategy in the E-Commerce Platform Economy: A Systematic Literature Review

Puntoadji Pamungkas, Reni Shinta Dewi

1589-1602
- FULL ARTICLE PDF
Multilevel Effects of Competence, Work Motivation, Clinical Leadership, and Management Support on Human Resource Service Capability within Corporate Clinic Networks

Devi Desianti Pritasari, Andy Hamzah Permana

1603-1613
- FULL ARTICLE PDF
Production Efficiency Strategy Strategy in Orca Powergear: A Kepner Tregoe Decision Making Analysis

Muhammad Faris Ghiyats Bungaran, Valid Hasyimi

1614-1624
- FULL ARTICLE PDF
Research Trends in Empowering Leadership and Innovative Work Behavior in Business Organizations: A Bibliometric and Systematic Literature Review

Muthia Irhamna, Pantius Drahen Soeling

1625-1646
- FULL ARTICLE PDF
The Effect of Sponsors Activation on Customer Engagement Behavior in the BRI Super League

Muhammad Luthfi Azmiko, Rifelly Dewi Astuti

1647-1653
- FULL ARTICLE PDF
Research Collaboration and Thematic Evolution in Green Accounting Disclosure and Sustainability Reporting: A Bibliometric Analysis

Lailah Fujianti

1654-1674
- FULL ARTICLE PDF
An Analysis of Customer Satisfaction at Puspa's Warung Ubud, a Local Restaurant in an International Tourist Destination

Diva Surya Ningrum, Hastuti Naibaho

1675-1686
- FULL ARTICLE PDF
The Formation of Carbon Management Accounting Systems: A Systematic Review of Driving Factors, Mechanisms, and Contextual Conditions

Yessica Mega Putri, Wa Ode Tri Artia, Erna Shaira Fadilah, Liu Shuyuan, Yanuar Ramadhan

1687-1703
- FULL ARTICLE PDF
The Effect of Financial Stability, External Pressure, and Nature of Industry on Financial Statement Fraud: Evidence from FMCG Companies in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange (2019–2023)

Siti Aulia 'Adawiyah, Nastiti Rizky Shiyammurti

1704-1712
- FULL ARTICLE PDF
The Effect of Free Cash Flow, Liquidity, and Firm Size on Financial Performance (Study on Transportation and Logistic Sector Listed on IDX)

Zaky Maulana, Nastiti Rizky Shiyammurti

1713-1725
- FULL ARTICLE PDF
ESG Disclosure and Firm Value: The Moderating Role of Competitive Advantage

Rania Muadah, Abdul Rohman

1726-1734
- FULL ARTICLE PDF
Preliminary Feasibility and User Acceptance of KANA: A Digital Parent-Led Developmental Support Service in Indonesia

Debora Marpaung, Mustika Sufiati Purwanegara, Muhammad Fakhrul Rozi Ashadi

1735-1749
- FULL ARTICLE PDF
Behavioral Determinants of Independent Umrah Preference Among Indonesian Generation Z: Evidence From PLS-SEM

Muhammad Ashshiddiq Armanditto, Ilma Aulia Zaim

1750-1761
- FULL ARTICLE PDF
The Effect of Digital Content Creativity and Artificial Intelligence Utilization on Consumer Purchase Intention on TikTok: Consumer Trust as a Moderator

Siti Nurjanah, Rahmi Darnis

1762-1773
- FULL ARTICLE PDF
The Effect of Content Marketing and Brand Image of Skintific Products on Purchase Intention, with Trust as a Moderator (Case Study: Consumers TikTok Shop in Jakarta)

Farah Nurul Ainy, Bobby Reza, Rahmi Darnis

1774-1784
- FULL ARTICLE PDF
The Effect of Internal Auditor Role, Risk Management Function, and Operational Risk Management Supervision on the Performance of Regional Development Bank (BPD) in the Sumatera Region with Information Technology Integration as a Moderating Variable

Armin Syahdin Kaban, Erlina, Sirojuzilam Hasyim

1785-1799
- FULL ARTICLE PDF
Analyzing the Impact of Hybrid Working Practices and Online Recruitment Strategies on Employee Performance and Organizational Effectiveness

Qodariah, Tubagus Guruh Ramadhan

1800-1814
- FULL ARTICLE PDF
Forging Excellence Amid Transition: The Moderating Effect of Green Innovation on the Financial Performance of Coal-Fired Power Plants (PLTU) in Indonesia

Chirmala Wisnu Permata Affardi, Robiatus Salamah, Mohammad Aviciena Taufiqurrahman, Risa Aulia Izza, Hofifah Rivera

1815-1826
- FULL ARTICLE PDF
The Influence of Fundamental Factors and Digitalization on Firm Value Mediated by Corporate Social Responsibility in the Kompas 100 Index Companies in Indonesia

Ruddy Yappy, Farah Margaretha Leon, Henny Setyo Lestari, Susy Muchtar

1827-1839
- FULL ARTICLE PDF
Share Premium, IPO Overvaluation and Post-IPO Underperformance in an Emerging Markets: Evidence from Indonesia's Acceleration Board

Maurice Ganda, Nanny Dewi Tanzil, Ersa Tri Wahyuni

1840-1853
- FULL ARTICLE PDF
Determinants of Generation Z’s Purchase Decisions for Viral Foods Online Fear of Missing Out as a Mediating Variable

Khoirunisa Fadia Nadayu Mayabubun, Anas Hidayat

1854-1868
- FULL ARTICLE PDF
Determinants of Audit Delay: The Moderating Role of Firm Size in Conventional Commercial Bank in Indonesia and Singapore (2021-2025)

Henita Guru Singa, Erlina, Abdillah Arif Nasution

1869-1884
- FULL ARTICLE PDF
The Influence of Accrual Earnings Management, Real Earnings Management, and Corporate Governance on Firm Value with Financial Performance as a Mediating Variable: A Study of Manufacturing Companies 2021–2025

Riska Baini Nurshanti, Andry Arifian Rachman

1885-1908
- FULL ARTICLE PDF
Dimensions of Systemic Failure in Traditional Market Waste Management: A Scoping Review of Empirical Studies in Bandung Raya Metropolitan Area

Tri Widarmanti, Agus Rahayu, Lili Adi Wibowo, Nurul Aziz Pratiwi

1909-1923
- FULL ARTICLE PDF
Systemic Analysis of Gender-Responsive Planning and Budgeting Policies in Kulon Progo Regency

Akhid Nuryati, Imamudin Yuliadi, Ahmad Ma’ruf

1924-1936
- FULL ARTICLE PDF
Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review

Dian Saputra, Hadri Kusuma, Dekar Urumsah

1937-1954
- FULL ARTICLE PDF
The Influence of Profitability, Capital Structure, and Company Size on the Company Value of the Coal Sub-Sector in 2021-2025

Aisyah Aini, Dyah Nirmala Arum Janie

1955-1968
- FULL ARTICLE PDF
A Behavioral Model of Budgetary Slack: The Roles of Participative Budgeting, Social Pressure, and Machiavellianism with the Moderating Role of Political Skill

Revi Eka Permana, Fauzan Misra

1969-1983
- FULL ARTICLE PDF
Challenges of the Digital Adoption Gap in mobility Aspect Account Based Ticketing Program for Achieving Sustainable Transportation in Jakarta Metropolitan Area

Anisa Setianing, Achmad Ghazali

1984-1990
- FULL ARTICLE PDF
Audit Committee and Firm Characteristics on Audit Report Lag: Moderated by Key Audit Matters

Shafa April Pradistyo, Dhini Suryandari

1991-2002
- FULL ARTICLE PDF
AI Adoption and Institutional Competitive Advantages: The Mediating Roles of Dynamic Capabilities and Moderation in Academic Transformation

Hari Moektiwibowo, Supardi Tahir

2003-2014
- FULL ARTICLE PDF
Analysis of Internal and External Factors in the Business Development Strategy of Moringa SMEs in East Nusa Tenggara

Niken Larasati Doko, Siti Jahroh, Zenal Asikin

2015-2027
- FULL ARTICLE PDF
Optimizing Sustainable Coal Hauling Under Uncertainty: A Multi-Stage Decision Tree Approach for a Palembang-Based Subcontractor

Imelda Kurniawan Santoso, Utomo Sarjono Putro

2028-2037
- FULL ARTICLE PDF
Indonesia's Capital Market Reaction to the Announcement of BI Rate Reduction in 2025: An Event Study on Property and Real Estate Sector Companies on the Indonesia Stock Exchange

Panji Garjito Adhinegoro, Sofie

2038-2055
- FULL ARTICLE PDF
The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024)

Ni Putu Indah Budi Lestari Putra, Desak Nyoman Sri Werastuti, I Made Pradana Adiputra

2056-2069
- FULL ARTICLE PDF
Embedding ESG into Partner Lifecycle Governance in Indonesian Port Operations

Mestika Elok Arviani, Yudo Anggoro

2070-2079
- FULL ARTICLE PDF
Strategic Sustainable Safety Balanced Scorecard for Shopping Mall Operations

David Suryangga Prima Dhasa, Yudo Anggoro

2080-2089
- FULL ARTICLE PDF
Beyond Sustainable Human Resource Management: Regenerative Human Resource Management as a Pathway Towards Organisational Sustainability

Muhammad Adil. MA, Zahara Tussoleha Rony

2090-2103
- FULL ARTICLE PDF
The Role of Learning Organization, Digital Literacy, and Talent Management in Achieving Organizational Sustainability: A Systematic Literature Review

Nur Endah Sabarini, Zahara Tussoleha Rony

2104-2119
- FULL ARTICLE PDF
Strategic Timing of Retail Expansion Based on Store Performance: A Study Case of Harmonis Swalayan

Stellaluna Valen, Liane Okdinawati

2120-2135
- FULL ARTICLE PDF
Attitude, Environmental Concern, and Self-Efficacy as Drivers of Purchase Intention: The Role of Dupe Product Availability in Sustainable Fashion Purchase Behavior in Indonesia

Indah Yuliriana

2136-2149
- FULL ARTICLE PDF
Digital Leadership and Innovative Work Behavior among Civil Servants in North Maluku: The Mediating Roles of Psychological Empowerment and Work Engagemen

Fitriati Muin, Fadhliah M. Alhadar, Ahmad Yani Abdurrahman

2150-2163
- FULL ARTICLE PDF
The Role of Information Quality, Creator Credibility, and E-Service Quality in Enhancing Customer Satisfaction and Loyalty on Tiktok Shop

Yasmin Rahima Jazuli, Popong Nurhayati, Rr. Heny Kuswanti Suwarsinah

2164-2175
- FULL ARTICLE PDF
Evaluating Non-Tax State Revenue Receivables Management in Indonesia’s Mineral and Coal Sector: A Sustainability Management Perspective

Rio Eka Putra, Endri Endri

2176-2187
- FULL ARTICLE PDF
Transforming Referral-Based Marketing in Small Architecture Firms: A Value-Centric and Multichannel Approach

Fairuz Syifa Hanan

2188-2201
- FULL ARTICLE PDF
Analysis of the Implementation of the Coretax System to Improve Efficiency and Effectiveness

Doni Setiawan, Agus Munandar

2202-2209
- FULL ARTICLE PDF
Behavioral Intention and Trust as Key Drivers of Willingness to Pay for Complementary Health Insurance: Evidence from Indonesia

Dumasi Marisina Magdalena Samosir, Batara Maju Simatupang, Bambang Budhijana, Antyo Pracoyo

2210-2224
- FULL ARTICLE PDF
Blue Ocean Strategy in the Development of International Worker Placement Programs at Generasi Putra Bangsa Vocational Training Center, Sukabumi City

Abielya Athaya, Ike Rachmawati, Darmo H Suwiryo

2225-2230
- FULL ARTICLE PDF
The Effect of Capital Structure and Working Capital Turnover on Profitability in Manufacturing Companies: An Empirical Study of the LQ45 Index

Asep Pipin Hanapi, Albert Johanes Matondang, Titin Aliyah, Endang Sri Rejeki

2231-2239
- FULL ARTICLE PDF
The Influence of Investor Sentiment, Investor Overconfidence, and Investor Attention on the Risk of Stock Price Fall with Analyst Herding as a Moderating Variable in Southeast Asia

Herlina, Rr. Sri Handayani

2240-2257
- FULL ARTICLE PDF
The Effect of Work-Life Balance and Compensation on Employee Performance with Job Satisfaction as a Mediation Variable at PT. Indatex Palur

Sulthan Hanif Rabbani, Arif Hartono

2258-2272
- FULL ARTICLE PDF
Strategy for Optimizing Budget Execution Performance at the Directorate General of Islamic Community Guidance, Ministry of Religious Affairs

Rizal Setyawan, Dwi Rachmina , Deni Lubis

2273-2283
- FULL ARTICLE PDF
The Influence of Perceived Consumer Effectiveness and Green Perceived Value on Green Purchase Intention: Mediating and Moderating Mechanisms in Pijak Bumi

Dian Senly Andika, Ery Tri Djatmika Rudijanto Wahju Wardhana, Fadia Zen

2284-2294
- FULL ARTICLE PDF
The Influence of Good Corporate Governance, Risk, Profitability, Capitalization, Leverage, and Liquidity on Company Value in the Banking Industry Sector Listed on the Indonesia Stock Exchange in 2022-2025

Vivi Nandalita, Elen Puspitasari

2295-2309
- FULL ARTICLE PDF
Testing the Determinant Model of Financial Behavior among State-Owned Enterprise Employees: The Moderating Role of Income

Vebriana Eka Pravita, Iramani

2310-2327
- FULL ARTICLE PDF
From Blue Economy to Blue Accounting: Mapping the Scientific Evolution through Bibliometric Analysis

Riana Nurmiradiyanti Putri, Harry Suharman, Syaiful Rahman Soenari

2328-2342
- FULL ARTICLE PDF
ESG Score, Carbon Intensity, and Tax Aggressiveness: Evidence from ASEAN Energy Companies

Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono

2343-2350
- FULL ARTICLE PDF
The Impact of Leverage and Profitability on Financial Distress: A Case Study of Companies in the Property and Real Estate Sector Listed on the Indonesia Stock Exchange (BEI) from 2022 to 2025

Dewi Ambar Manah, Endang Sri Rejeki, Titin Aliyah, Aris Riksan Pranata Sihombing, Rincon M A Sihombing

2351-2363
- FULL ARTICLE PDF
The Effect of Influencer Marketing and Flash Sales on Impulse Buying, Mediated by FOMO and Brand Trust (A Study of Gen Z TikTok Shop Users’ Behavior in Bali)

Ni Made Ayu Diah Utari, A.A. Putu Agung, I Gusti Ngurah Agung Gede Eka Teja Kusuma, Ni Putu Nita Anggraini

2364-2381
- FULL ARTICLE PDF
When Trust Sharpens Skepticism: Large Language Models in Indonesian Audit Practice

Kamal Amarullah, Hamzah Ritchi, Ahmad Zakie Mubarrok

2382-2400
- FULL ARTICLE PDF
The Effects of ESG and Financial Ratios on Risk-Based Capital: The Moderating Role of Board Size in Indonesian Life Insurance Companies

Ganjar Permana, Endri Endri

2401-2413
- FULL ARTICLE PDF
Determinants of iGeneration Reporter Satisfaction in the State Officials’ Wealth Report System with Perceived Usefulness as a Mediating Variable

Pangeran Tungkir Silalahi, Henny Medyawati

2414-2422
- FULL ARTICLE PDF
The Effect of Perceived Ease of Use and Perceived Usefulness on Continuance Intention to Use the PLN Mobile Application with Trust as a Mediating Variable

Viky Andrias Haumahu

2423-2441
- FULL ARTICLE PDF
The Effect of Workload and Job Stress on Nurse Performance Through Job Satisfaction as an Intervening Variable (Study at Lindimara Christian Hospital, East Sumba)

Shilvia Rambu Kudu, Suhana

2442-2456
- FULL ARTICLE PDF
Explaining Married Women's Tax Compliance within Indonesia's Family Tax Unit: The Role of Tax Knowledge

Evina Sandy, Fini Anjela Perangin-angin

2457-2469
- FULL ARTICLE PDF
Analysis of Location Quotient, Shift-Share Analysis, and Klassen Typology in Determining Leading Regional Products in Sukabumi Regency

Raden Deni Muhammad Danial, Endang Tri Astutiningsih, Venita Sofiani, Ismet Ismatullah

2470-2484
- FULL ARTICLE PDF
The Effect of Corporate Social Responsibility on Firm Value: Does the Independent Commissioner Matter?

Maesy Nur Anjani, Anis Chariri

2485-2492
- FULL ARTICLE PDF
Transformation of Tamiang Layang Community Behavior Through Tringreen Trinity Catholic Elementary School Program: A Social Entrepreneurship Approach Based on Triadic Reciprocal Determinism

Jeri, Benedikta Anu, Yohanes Juwarno, Antonius Sumarwan

2493-2502
- FULL ARTICLE PDF
Organizational Culture, Work Environment, and Employee Performance: Examining the Role of Work-Life Balance in a Central Bank Office

Deni Bhakti Adiyaksa, Kasmari Kasmari

2503-2515
- FULL ARTICLE PDF
Analysis of the Efficiency and Effectiveness of Public Service Obligation (PSO) Sea Transportation Routes in Indonesia: A Case Study of PT PELNI (Persero)

Nuraini Dessy Winiastuty, Yahya Kuncoro, Olfebri

2516-2529
- FULL ARTICLE PDF
The Impact of Natural Resources, Renewable Energy, and International Trade on Sustainable Economic Growth in APEC

Tri Octaviani, Muhammad Subardin, Siti Rohima, Didik Susetyo, Sukanto

2530-2537
- FULL ARTICLE PDF
The Effects of Psychological Safety and Work Engagement on Employee Performance: The Mediating Role of Job Satisfaction Among Shift Workers

Nabilah Dyandra Ayu, M. Ali Iqbal

2538-2547
- FULL ARTICLE PDF
Human Cognitive Redundancy in Artificial Intelligence Dominated Work Systems and Its Consequences for Strategic Workforce Relevance

Heru Baskoro, Charisma Kuriata Ginting S

2548-2557
- FULL ARTICLE PDF
Effectiveness Implementation of Monitoring and Evaluation of Regional Development Programs in the Development Administration Section of the Regional Secretariat Kampar Regency

Erwin Rio Putra, Zulher, Kasmawati

2558-2570
- FULL ARTICLE PDF
The Influence of Employee Engagement and Job Satisfaction on Employee Performance in the Digital Transformation Era: A Study of Service Companies in Indonesia

Prastiyo Diatmono, Fariz Pradhitya Illabi, Prana Yama Soedjatmiko, Muhamad Ramdhansyah, Muhamad Ryadhi Fariziansyah

2571-2580
- FULL ARTICLE PDF
ESG Score and Carbon Intensity in ASEAN High-Emission Sectors: Implications for Tax Aggressiveness

Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono

2581-2587
- FULL ARTICLE PDF
Bridging Asset Specificity and Supply Chain Performance: Why Is Contractual Governance Superior to Relational Ties in Indonesia's Upstream Oil and Gas Sector?

Anik Priyanti, Gede Ariadi

2588-2603
- FULL ARTICLE PDF